March 5, 2002
CLA-2-64:RR:NC:TA:347 H88721CATEGORY:CLASSIFICATIONTARIFF NO.:6404.19.90
Ms. Joanna Russell
Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072RE: The tariff classification of footwear from China
Dear Ms. Russell:
In your letter dated February 21, 2002 you requested a tariff classification ruling.
The submitted sample, identified as style #23227901-Rivulet, is a woman’s closed-toe, closed-heel slip-on shoe that does not cover the ankle and which has a predominately textile upper. The shoe also has a cemented-on molded rubber plastic bottom, which overlaps the upper at the sole by varying heights of as much as ¼-inch or more around most of the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. Your letter states that this shoe will be valued at $14.51 per pair.
The applicable subheading for the shoe, identified as style #23227901-Rivulet will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem.
We are returning the sample as you requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,